Internal Revenue Bulletin:  2007-25 

June 18, 2007 

ADMINISTRATIVE


Rev. Proc. 2007-39 Rev. Proc. 2007-39

Addition of section 102(a) to the no-rule rev. proc. This procedure announces that the Service will not issue letter rulings or determination letters on whether a transfer is a gift within the meaning of section 102(a) of the Code. Rev. Proc. 2007-3 amplified.

Announcement 2007-58 Announcement 2007-58

This document contains corrections to final regulations (T.D. 9319, 2007-18 I.R.B. 1041) regarding the limitations of section 415 of the Code, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last published under section 415.


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